All types of annotation for Autodesk Civil 3D elements are governed by label styles, which are objects of type AeccLabelStyle. A label style can include any number of text labels, tick marks, lines, markers, and direction arrows.
The following example creates a new label style object that can be used with points:
Dim oLabelStyle As AeccLabelStyle
Set oLabelStyle = oDocument.PointLabelStyles.Add _
("New Label Style for Points")